Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage terhadap Manajemen Laba: Studi pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di BEI Periode 2018-2020

Abstract

This study aims to examine the effect of Profitability, Firm Size and Leverage on Earnings Management at Transportation and Logistics Sector Companies listed on the IDX during 2018-2020. The data used in this study is secondary data obtained from financial reports.The population in this study are the Transportation and Logistics Sector Companies Listed on the IDX. The sample selection technique used purposive sampling and obtained 15 companies with the 2018-2020 research period. The analytical method used in this study is multiple linear regression analysis.The results showed that simultaneously the independent variables namely Profitability, Firm Size and Leverage had no significant effect on Earnings Management. Partially, Profitability and Firm Size have no significant effect on Earnings Management. Meanwhile, the leverage variable partially has a significant negative effect on earnings management.

Keywords: Earnings Management; Profitability; Firm Size; Leverage.